Great God, ask for first aid. This is a written test for the company's recruitment, which is related to the rest of my life. The great god saved my life. Thank you here.

1. According to China's Accounting Standards for Business Enterprises, when an enterprise converts the foreign currency balance sheet of an overseas subsidiary, the following items shall be converted at the spot exchange rate on the trading day.

A. Paid-in capital

2.2010/0 On February 5th, Company A purchased10,000 H shares issued by Company B as trading financial assets at a price of HK$ 7 per share. The spot exchange rate on that day is 1 HKD = 1 RMB, and the payment is made. 20 10, 12, 3 1, the market price of H shares of Company B bought in that month was 8 yuan per share, and the spot exchange rate on that day was 1 HKD =0.90 RMB. Assuming that the influence of relevant taxes and fees is not considered, the functional currency of Company A is RMB. The gains and losses of fair value changes that should be confirmed by Company A on February 3, 20 10+00 are as follows.

2000 yuan

3.20 1 1 year, the total profit of an enterprise is 1 00000 yuan. When there is a taxable temporary difference of 500000 yuan and a deductible temporary difference of10000 yuan, and the applicable income tax rate is 25%, then the enterprise is 201/kloc-0.

0.2375 million yuan

4. The following statement about accounting information disclosure of listed companies is correct.

B the interim report shall adopt accounting policies consistent with the annual financial report and shall not be changed at will.

5. The similarities between annual report and interim report of listed companies are as follows.

C. All information disclosed in the operation stage of the company.

6. Enterprise A rents a brand-new equipment by means of financial lease, with the service life of 65,438+00 years and the lease term of 8 years. The fair value of the lease start date is 5 million yuan, and the present value of the minimum lease payment is 4.8 million yuan. After the lease expires, the equipment will be returned to the leasing company. Enterprise A uses the method of life average to accrue depreciation, and the annual depreciation amount of this equipment is

600,000 yuan

7. The following items that do not belong to financial futures are

C. Forward foreign exchange contracts